| 企业电算化会计系统的内部控制 |
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| 引用本文： | 刘湘宁. 企业电算化会计系统的内部控制[J]. 湖南工程学院学报(社会科学版), 2001, 0(Z1) |
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| 作者姓名： | 刘湘宁 |
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| 作者单位： | 湖南工程学院管理工程系 湖南湘潭411101 |
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| 摘 要： | 新《会计法》十分强调企业内部控制制度的建设问题。在企业实行了电算化会计系统后 ,对内部控制有了新的特殊要求 ,在系统的开发及发展、部门管理、日常控制等方面均要求适应企业新的电算化会计系统
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| 关 键 词： | 电算化会计 内部控制 系统 会计核算 会计管理 |
On Inner Control Required in the Electronic Calculation and Accounting in Business |
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| LIU Xiang-ning. On Inner Control Required in the Electronic Calculation and Accounting in Business[J]. Journal of Hunan Institute of Engineering(Social Science Edition), 2001, 0(Z1) |
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| Authors: | LIU Xiang-ning |
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| Abstract: | How to perfect the inner control system in busingess is faily emphasized in the new Accountiing Law.Special demands occur for the inner control system to apply to the electronic calculation and daily control,etc.after the electronic calculation and accounting system has been put into practice in business. |
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| Keywords: | electronic calculation and accounting inner control system business accounting accounting management |
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